Jammu And Kashmir Bank Ltd. vs Assistant Commissioner Of Income Tax on 8 February, 2008
(iii) The decision of Tribunal, Delhi Bench in the case of Tehri Steel Ltd. v. Asstt. CIT in ITA No. 1249/Del/2006 for the asst. yr. 2002-03 reported in 2007 TIOL 240 ITAT (Del), where the Tribunal has held that an order is erroneous not only due to apparent error of law or reasoning but also where it accepts everything that is submitted by the assessee without making valid enquiries which are called for on the facts of the case, (a copy placed at pp. 27 to 31 of the DPB).